This document is an excerpt from the EUR-Lex website
Document 62024CA0602
Case C-602/24, W. (Exportation without the knowledge of the taxable person): Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie – Poland) – W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality)
Case C-602/24, W. (Exportation without the knowledge of the taxable person): Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie – Poland) – W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality)
Case C-602/24, W. (Exportation without the knowledge of the taxable person): Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie – Poland) – W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W. (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality)
OJ C, C/2025/5196, 6.10.2025, ELI: http://data.europa.eu/eli/C/2025/5196/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
Official Journal |
EN C series |
|
C/2025/5196 |
6.10.2025 |
Judgment of the Court (Ninth Chamber) of 1 August 2025 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie – Poland) – W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.
(Case C-602/24, (1) W. (Exportation without the knowledge of the taxable person))
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Exemptions on exportation - Article 146(1)(b) - Supply of goods dispatched or transported to a destination outside the European Union - Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State - Goods which have actually left the territory of the European Union - Proof - Refusal of the exemption on exportation - Principles of fiscal neutrality and proportionality)
(C/2025/5196)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny w Warszawie
Parties to the main proceedings
Applicant: W. sp. z o.o.
Defendant: Dyrektor Izby Administracji Skarbowej w W.
Operative part of the judgment
Article 146(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the exemption provided for in that provision covers a supply of goods initially declared by the supplier as an intra-Community supply which, without the supplier’s knowledge, was made outside the territory of the European Union by the person acquiring the goods, where the export at issue has been established by the tax authorities on the basis of the customs documents.
(1) OJ C, C/2025/139.
ELI: http://data.europa.eu/eli/C/2025/5196/oj
ISSN 1977-091X (electronic edition)